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NY A84887

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July 11, 1996

CLA-2-17:RR:NC:FC:228 A84887

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.7400, 1704.90.7800, 2106.90.9500, 2106.90.9700

Ms. Dianne Weldon
J.E. Lowden & Co.
275 Battery Street, Suite 400
San Francisco, CA 94111-3331

RE: The tariff classification of baker's supplies from France.

Dear Ms. Weldon:

In your letters dated April 12, 1996, and June 14, 1996, on behalf of Blue Diamond Growers, you requested a tariff classification ruling.

Samples, descriptive literature and ingredients breakdowns were submitted with your letters. The samples were examined and disposed of. "French Almond Nougalate" (nougat chips) consists of 25 percent sugar, 25 percent cocoa butter, 20 percent almonds, 20 percent honey, 5 percent milk, 4.4 percent glucose syrup, 0.5 percent lecithin, and 0.1 percent inert flavors. The product is obtained by grinding hard french almond nougat with lactic products and cocoa butter into a smooth consistency and formed into tan colored chips or morsels. "French Almond Creme" consists of 34 percent almonds, 25 percent honey, 20 percent sugar, 19 percent glucose syrup, and less than one percent each of vanilla, water, cornstarch, and egg albumin. It is made by grinding the ingredients into a tan colored homogeneous paste. Both products, as ingredients, are used to add the characteristic aroma and taste of roasted almonds, vanilla and honey to deserts, ice cream, fillings, confectionery coatings and a variety of other products.

The applicable subheading for the "French Almond Creme", if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1704.90.7400 Harmonized Tariff Schedules of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1704.90.7800, HTS, and dutiable at the rate of 44.9 cents per kilogram plus 11.6 percent ad valorem. In addition, products classified in subheading 1704.90.7800 HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the "French Almond Nougalate", if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10% ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1704.90.74 - Sugar confectionery nesoi o/10% by dry wt. of sugar described in add. US note 3 to Ch. 17, w/o cocoa, subj. to add. US note 8 to Ch.17
• Tariff No.: 1704.90.78 - Sugar confectionery nesoi o/10% by dry wt. of sugar described in add. US note 3 to Ch. 17, w/o cocoa, not subj. to Ch17 US note 8
• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more